The Meccan Revelations: Page 52 from Volume One

In decimal rank, its letters are hot and dry, except for the neglected ha and the dictionary kha, which are cold and dry, otherwise the ha and hamza, which are cold and wet. So the number of spheres, by whose movement heat is created, is two hundred spheres, and three spheres, and the number of spheres, by whose movement there is dryness, is two hundred spheres, and forty-one spheres, and the number of spheres, by whose movement there is cold, is five. Sixty spheres, and the number of spheres, from whose movement moisture is created, is twenty-seven spheres, with the intermingling and interpenetration that is in them, according to what we mentioned above. Seven spheres, from whose movement the first four elements are created, from which the letter alif is created in particular, and one hundred and ninety-six spheres, from whose motion there is heat and dryness in particular, for which nothing else exists at all. And among these spheres there are the letters Ba, Jim, Dal, Waw, Zai, Ta,